Zimbabwe Revenue Authority

Importation Of Spirits Under Rebate

Importation Of Spirits Under Rebate

The Customs and Excise (Spirit Rebate) Regulations of 1982 provides that a rebate of Customs duties may be granted on spirits and methylated spirits specified in the Second schedule of the same regulations to an extend that is sufficient to reduce the duties to an effective rate set out in the regulations. The general conditions for the importation of the Spirits under rebate are that:

1. The spirits or methylated spirits are obtained by an authorised user.

2. The containers of any methylated spirits are clearly labelled and marked in such a manner as to indicate the type of methylated spirits contained therein.

Definition of an Authorised user

According to Section 6 of the Spirit Rebate Regulations of 1982 an authorised user is a person who has been authorised by the Commissioner in writing to use: -

a. Spirits other than methylated spirits

b. Industrial methylated spirits

c. Industrial Methylated Spirit R grade.

d. Industrial methylated spirits (1st quality) under rebate only for the purposes which the rebate of duty is granted by the regulations.

The person who intends to be registered as an authorised user of Rebated Spirits shall make an application to the Commissioner on Form EX 47 for authority to use such spirits

The reduced rates in respect to importation of Rebated spirits are set out in the Second schedule (section 4) for Rebate on Customs duties and the Third Schedule for Rebate of Excise duties.

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority, (ZIMRA).

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My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer

To contact ZIMRA:

WhatsApp line: +263 782 729 862

Visit our website: www. zimra.co.zw

Like us on Facebook: www.facebook.com/ZIMRA.ZW

Send us an e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it./webmaster@zimra.co.zw

Call us (Head Office): 0242 –758891/5; 790813; 790814; 781345; 751624; 752731

e-TIP: http://ecustoms.zimra.co.zw/etip

Offences And Standard Scale Of Fines

The Customs and Excise Act Chapter 23.02 and the Customs and Excise (General) Regulations Statutory Instrument 154 of 2001 provides for penal provisions for various offences committed on import and export of goods. In order to avoid being penalised, it is encouraged that traders comply with rules and regulations relating to Customs matters. Constant and regular familiarisation with the provisions of the Customs and Excise Act Part X111 on offences, penal provisions and procedure can also reduce the risk of being fined.

The standard scale of fines was revised, promulgated and gazetted through Statutory Instrument (S.I.) 14A of 2023 on 22 February 2023, Statutory Instrument 209 of 2021 of 30 July 2021 was therefore repealed. The new standard scale of fines as per S.I. 14A of 2023 is as shown in the table below expressed in United States dollars but payable in the equivalent Zimbabwean dollars at the prevailing interbank rate.

STANDARD SCALE OF FINES

Level	Monetary amount US$
1	5
2	15
3	30
4	100
5	200
6	300
7	400
8	500
9	600
10	700
11	1 000
12	2 000
13	3 000
14	5 000

The table below shows some of the most common offences which are frequently committed by clients deliberately or unknowingly evading duties and taxes and the corresponding fine levels and amounts of fine as pegged in the recent S.I. 14A of 2023 (Standard scale of fines)

CUSTOMS AND EXCISE ACT SECTION AND OFFENCE	LEVEL OF FINE	AMOUNT US$

173. False statements by persons arriving in or departing from Zimbabwe	7	400

174. False invoices, false representation and forgery	12	2,000

181. Bribery and collusion	14	5,000

182. Smuggling	12	2,000
183. Importation of restricted goods	12	2,000
184. Miscellaneous offences	12	2,000

185. Warehousing irregularities	7	400

186. Penalties for failure to keep books, etc., in connection with manufacture of goods liable to excise duty or surtax	12	2,000

188. Ships, vehicle, aircraft used for the conveyance of goods liable to forfeiture.	14	5,000

All clients are therefore, encouraged to pay their duties on time and in full to avoid fines.

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority (ZIMRA) for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.

To contact ZIMRA:

WhatsApp line: +263 782 729 862

Visit our website: www. zimra.co.zw

Like us on Facebook: www.facebook.com/ZIMRA.ZW

Send us an e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it./webmaster@zimra.co.zw

Call us (Head Office): 0242 –758891/5; 790813; 790814; 781345; 751624; 752731

e-TIP: http://ecustoms.zimra.co.zw/etip

Post Clearance Audit (PCA)

Section 223A of the Customs and Excise Act [Chapter 23:02] empowers the Zimbabwe Revenue Authority (ZIMRA) to conduct post clearance audits on imported goods in Zimbabwe.

Post clearance audit (PCA) is a Customs control measure to confirm the accuracy and authenticity of Customs declarations through a structured and systematic examination of the relevant books, records, systems, and commercial data kept by persons/companies directly or indirectly involved in the importation and exportation of goods.

The Customs & Excise Act requires every person carrying on any business which involves handling or dealing in goods to keep or cause to be kept within Zimbabwe, proper records and books of account in the English language of all his transactions and bills of entry, bills of lading, rail notes, invoices and all other documents relating to any goods required to be accounted for in terms of the Customs & Excise Act or any other law relating to customs and excise for a period of 6 years after the date of the importation, purchase or exportation of any goods.

The Act provides that the Commissioner of Customs & Excise, after releasing goods subject to entry and in order to satisfy himself or herself as to the accuracy of the particulars contained in the declaration, may undertake a Post Clearance Audit in relation to those goods, that is to say he or she may;

1. Carry out inspections at the premises of the owner of the goods, or at the place to which the goods are destined, or at the premises where any documentation or data relating to the goods in question is located or may reasonably be expected to be found; and

2. Question any person at any premises or place referred to in paragraph (1), or any person having possession or custody of the documentation or data; and

3. Inspect or examine the goods, and any books, written records, computer records, and other data or documentation relating to the import, export or subsequent disposal of the goods in question; and

4. Take possession of and remove or make extract from or make copies of the records, data or documentation referred to in paragraph (3).

The main objective of Post Clearance Audit is to enhance voluntary compliance. Post Clearance Audits are carried out to check, inter alia, compliance with regulatory controls, whether goods were properly declared and that correct duties were paid.

Post Clearance Audit provides ZIMRA with a better understanding regarding the client’s overall ability and interest in complying with Customs requirements. An on-site visit gives ZIMRA an opportunity to assist the client by educating or advising on procedures and regulatory requirements relating to Customs & Excise. After Post Clearance Audit, clients with high levels of compliance may be recommended for Authorised Economic Operator status enabling them to import/export goods with minimal interventions at the ports of entry.

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer

To contact ZIMRA:

WhatsApp line : +263 782 729 862

Visit our website : www. zimra.co.zw

Like us on Facebook : www.facebook.com/ZIMRA.ZW

Send us an e-mail : This email address is being protected from spambots. You need JavaScript enabled to view it./webmaster@zimra.co.zw

Call us (Head Office) : 0242 –758891/5; 790813; 790814; 781345; 751624; 752731

e-TIP : http://ecustoms.zimra.co.zw/etip

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